of September 6, 2012 No. AC-4-3/14896 @
About compensation by offsetting or rebate of advance payment of excise on alcoholic and (or) alcohol-containing products
The Federal Tax Service in connection with appeals of tax authorities on the issue of compensation by offsetting or rebate of advance payment of excise on alcoholic and (or) alcohol-containing products reports the following:
According to Item 8 of article 194 of the Tax Code of the Russian Federation (further - the Tax code) the organizations performing in the territory of the Russian Federation production of alcoholic or excisable alcohol-containing products shall pay to the budget advance payment of excise on alcoholic and (or) alcohol-containing products.
The amount of advance payment of excise is determined proceeding from the total amount which is purchased (transferred in structure of one organization for further production of alcoholic and (or) excisable alcohol-containing products) the ethyl alcohol (in liters of anhydrous alcohol), and the corresponding rate of excise, stipulated in Item 1 article 193 of the Tax Code concerning alcoholic or alcohol-containing products.
According to Item 20 of article 204 of the Tax Code in case of scope change of the purchased ethyl alcohol the producer of alcoholic or excisable alcohol-containing products (the buyer of ethyl alcohol) shall cancel earlier provided notice on payment (or about exemption) advance payment of excise (primary notice) and to provide the new notice before the termination of effective period of primary notice.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.